Internal Audit is an independent adviser to Ohio University's administration and Board of Trustees (Board). We are charged with providing an independent, objective assessment of University operations to determine if management is taking the necessary steps to provide assurance that resources are managed effectively and in accordance with all applicable rules, regulations, and procedures. Our annual audit plan is approved by the Board. It begins with a risk assessment to determine where the greatest risk exist. Input is included from the Board, University administration, and the Internal Audit Staff.